Optimalizace daně z příjmů právnických osob ve vybrané obchodní společnosti

Abstract

The aim of the thesis "Optimization of corporate income tax in a selected trading company" is to outline measures that will lead to a lower tax liability based on the analysis of the legislative regulation of corporate income tax and the analysis of the economic situation of the selected trading company. The theoretical part of the thesis is devoted to the legal regulations governing corporate income taxation and the definition of areas that provide scope for tax optimization. In the practical part, an analysis of individual areas is made, in which the knowledge from the theoretical part is applied to practical examples based on the specific background of the selected company. The thesis concludes by declaring the calculation of corporate income tax before and after tax optimization. At the end, recommendations for tax optimization for the next tax period are mentioned.